2025-11-14T13:19:08-06:00 2024-12-31 461686881 Albanese Sinchar Smith & Co 12875 Route 30 Suite 22 North Huntingdon PA 15642 990 2024-01-01 250844316 Teamsters Local Union No 261 % Michael Leckwart TEAM 7246585554 351 Northgate Circle Suite A New Castle PA 16105 MICHAEL LECKWART President 7246585554 2025-11-14 true true JOANNA L SINCHAR P01453357 7248634261 2025-11-14 2024 2025-03-06 01:10:19Z Michael Leckwart 351 Northgate Circle Suite A New Castle PA 16105 1092431 false X N/A X 1936 PA To organize workers and improve wages working conditions and other economic advantages for its members through organizing negotiations 7 0 15 0 0 0 946385 1043240 15479 18612 29282 27292 991146 1089144 370 1012 0 548200 549105 0 0 440171 441489 988741 991606 2405 97538 585334 695368 29034 21302 556300 674066 To organize workers and improve wages, working conditions and other economic advantages for its members through organizing, negotiations and collective bargaining activities. false false N/A false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 4 0 true 15 true false false false false false false false false X 7 0 false false false false true true true true true false false true true true true false true false false false X MICHAEL LECKWART 7246585554 351 Northgate Circle Suite A New Castle PA 16105 DAVID ALTERS Secretary Treasurer 60.00 0.00 X X 88100 0 64680 GEORGE WHIPPO Trustee 60.00 0.00 X 88100 0 64434 MICHAEL LECKWART President 60.00 0.00 X X 88100 0 44307 RICHARD SIGET Recording Secretary 10.00 0.00 X X 3409 0 0 TYREE SCIALABBA Trustee 10.00 0.00 X 2700 0 0 BILL REDFOOT Trustee 10.00 0.00 X 2700 0 0 EDWARD CARKIDO Vice President 10.00 0.00 X X 2700 0 0 275809 0 173421 0 false true false Membership Dues and Fees 900099 1043240 1043240 1043240 18612 18612 28880 28880 28880 0 77 3287 -3210 -3210 Refunds & Reimbursments 900099 1622 1622 1622 1089144 1041652 0 18612 1012 275809 50060 138562 58096 26578 64259 13500 5775 22066 20174 19688 902 257484 3009 10284 Telephone 19810 Flowers Cards & Memorial 2701 Education and Publicity 1400 Funds for Transmittal 437 991606 0 0 0 137564 209717 739 20829 4411 5945 425153 352563 75083 72590 367537 386287 585334 695368 26299 19792 2735 1510 29034 21302 X 556300 674066 556300 674066 585334 695368 97538 20228 0 X X false true X true false false true false Other To support and advocate for friends of labor unions. 53086 53086 289886 271854 18032 82181 80709 1472 72590 Accrued Payroll Taxes 1510 1510 X 1112659 20228 3287 23515 1089144 1089144 994893 3287 3287 991606 991606 Part XI, Line 2d-Other revenue included on Sch D but not on 990 The cost of goods sold expenses of $3,287 associated with the sale of items is decreasing revenue on Form 990 but is included as an expense on the financial statements. Part XII, Line 2d-Other expenses included on Sch D but not on 990 The cost of goods sold expenses of $3,287 associated with the sale of items is decreasing revenue on Form 990 but is included as an expense on the financial statements. Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Local Union qualifies as a tax-exempt Local Union under Section 501(c)(5) of the Internal Revenue Code. Accordingly, no provision for federal and state income tax is recorded in the accompnaying financial statements. The Local Union accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management has determined that there were no tax uncertainties that met the recognition threshold in 2024 and 2023. The Local Unions federal income tax returns are no longer subject to examination by federal taxing authorities for years before 2021. false false false DAVID ALTERS Secretary Treasurer 88100 64680 152780 GEORGE WHIPPO Trustee 88100 64434 152534 Part VI Line 6 Requirements to be considered a member of the organization are set forth in Part VI Line 6 the organization's by-laws. Part VI Line 7a Elections of the governing body are set forth in the organization's by-laws Part VI Line 7b Decisions of the governing body that are subject to approval of the Part VI Line 7b organization's members are set forth in the organization's by-laws. Part VI Line 11b The Form 990 is reviewed by the members of the Executive Board before it is Part VI Line 11b filed. Part VI Line 12c Any compensation, partnership, joint venture or management arrangement is Part VI Line 12c reviewed for reasonableness & conformity with the Local's exempt purpose. Part VI Line 19 The organization's governing documents are available to the public upon Part VI Line 19 request. Part XII Line 1 Under the Modified Cash Basis of Accounting, certain revenues/expenses are Part XII Line 1 recognized when received/paid rather than when earned/incurred. International Brotherhood of Teamsters 25 Louisiana Avenue NW Washington DC 20001 530215427 Parent Labor Organization DC 501c5 NA false Joint Council of Teamsters No 40 910 Sheraton Drive Ste 210 Mars PA 16046 251000614 Affiliate PA 501c5 NA false Pennsylvania Conference of Teamsters 814 N 2nd Street Harrisburg PA 17102 232311355 Affiliate PA 501c5 NA false International Brotherhood of Teamsters Conferences 25 Louisiana Avenue NW Washington DC 20001 530215427 Trade Group DC 501c5 NA false Teamsters 261 and Employers Welfare Fund 351 Northgate Circle Ste B New Castle PA 16105 251002501 Multiemployer Welfare Fund PA 501c9 NA false false false false false false false false false false true false false false false false false false true false International Brotherhood of Teamsters R 224258 Joint Council of Teamsters No 40 R 18669 Pennsylvania Conference of Teamsters R 11880 International Brotherhood of Teamsters Conferences R 1777 Teamsters 261 and Employers Welfare Fund J 28700